Filing the CRA Notice of Objection

When you receive a Notice of Assessment from CRA and do not agree with few things in it, you may take a decision to file a CRA Notice of Objection. You can fill out your forms and send it either through your tax accountant or electronically, by using the CRA Response Program which could be found on the tax shelter source website.

 

When the CRA Notice of Objection is filled out, the completed forms have to be printed out at first and then mailed to the CRA. You may have to file a separate CRA Notice of Objection for each tax year if you have made deductions in more than one year and have been reassessed for those particular years. For example, if you have made deduction sin 2011 and 2012 and CRA has reassessed you in both the years, then it is necessary that you file a separate CRA Notice of Objection for each of those years.

 

If you have made deduction sin 2011 and 2012 and if the CRA has only reassessed the 2011 one, you have to file a notice for 2011 only. You do not have to file a CRA Notice of Objection for a year for which there has been no reassessment, for that notice will not be treated as valid.

 

You can always receive a reassessment for the same year at a later period. One tax year can be reassessed many times if it is still under the reassessment period that is allowed. Sometimes, the second or the third reassessment may come after a CRA Notice of Objection has already en lodged. This notice will stand invalidated by that subsequent reassessment. When a second or a third reassessment arrives, it is the responsibility of the donor to file another Notice. If you happen to get more than one reassessment for the same year, it is better to seek professional advice. You cannot leave things to chance.

 

When you take professional help, your adviser will have to make sufficient copies of the CRA Notice of Objection before you get it completed for every year that you have been reassessed. This Notice has to be filed with the CRA within a period of ninety days from the date that reassessment has been mailed to you. It becomes your responsibility to make sure that the Notice is filed within the time period. The date of the Notice of Assessment will appear on the left hand corner at the top on the initial page of the reassessment document. It will also inform you about the CRA Tax Services Office that has mailed the notice to you.

 

The CRA Notice of Objection has to be delivered to the Chief of Appeals at the same Tax Services Office that has mailed the Notice of Assessment to you. In this Notice, you have to fill out all the requested information such as your full name, your address and the Social Insurance Number, along with the tax year that you have been reassessed for. You also have to fill in all the details of your authorized representative or your tax consultant. The copy of the Notice of assessment has to be enclosed. You have to take the acknowledgment with the date stamp from the CRA Tax Services Office.